{"id":2867,"date":"2025-12-15T17:16:27","date_gmt":"2025-12-15T11:46:27","guid":{"rendered":"https:\/\/www.sgcms.com\/regulatory-updates\/?p=2867"},"modified":"2025-12-15T18:08:27","modified_gmt":"2025-12-15T12:38:27","slug":"impact-on-esi-contribution-due-to-definition-of-wages-w-e-f-december-2025-under-coss","status":"publish","type":"post","link":"https:\/\/www.sgcms.com\/regulatory-updates\/impact-on-esi-contribution-due-to-definition-of-wages-w-e-f-december-2025-under-coss\/","title":{"rendered":"Impact on “ESI Contribution” due to definition of “Wages” w.e.f December, 2025 under CoSS"},"content":{"rendered":"\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
S.No.<\/strong><\/td>\nGross Salary<\/strong><\/td>\nBasic + DA+Retaining Allowance<\/strong><\/td>\nExclusions<\/strong><\/td>\n50% of Gross<\/strong><\/td>\nContribution for ESI Wages*<\/strong><\/td>\nWherein Gross is considered as “Full Basic”<\/strong><\/td>\nCovered under ESI or not<\/strong><\/td>\nContribution @ 4%<\/strong><\/td>\n<\/tr>\n
HRA + Conveyance<\/strong><\/td>\n<\/tr>\n
1<\/td>\n26,000<\/td>\n18,000<\/td>\n8,000<\/td>\n13,000<\/td>\n18,000<\/td>\nNo<\/td>\nYes<\/td>\n720<\/td>\n<\/tr>\n
2<\/td>\n21,500<\/td>\n21,500<\/td>\n0<\/td>\n10,750<\/td>\n21,500<\/td>\nYes<\/td>\nNo<\/td>\n0<\/td>\n<\/tr>\n
3<\/td>\n50,000<\/td>\n20,000<\/td>\n30,000<\/td>\n25,000<\/td>\n5,000<\/td>\nNo<\/td>\nNo<\/td>\n0<\/td>\n<\/tr>\n
4<\/td>\n40,000<\/td>\n20,000<\/td>\n20,000<\/td>\n20,000<\/td>\n20,000<\/td>\nNo<\/td>\nYes<\/td>\n800<\/td>\n<\/tr>\n
5<\/td>\n24,000<\/td>\n18,000<\/td>\n6,000<\/td>\n12,000<\/td>\n18,000<\/td>\nNo<\/td>\nYes<\/td>\n720<\/td>\n<\/tr>\n
6<\/td>\n21,000<\/td>\n15,000<\/td>\n6,000<\/td>\n10,500<\/td>\n15,000<\/td>\nNo<\/td>\nYes<\/td>\n600<\/td>\n<\/tr>\n
7<\/td>\n20,000<\/td>\n12,000<\/td>\n8,000<\/td>\n10,000<\/td>\n12,000<\/td>\nNo<\/td>\nYes<\/td>\n480<\/td>\n<\/tr>\n
8<\/td>\n20,000<\/td>\n8,000<\/td>\n12,000<\/td>\n10,000<\/td>\n10,000<\/td>\nNo<\/td>\nYes<\/td>\n400<\/td>\n<\/tr>\n
9<\/td>\n20,000<\/td>\n9,000<\/td>\n11,000<\/td>\n10,000<\/td>\n10,000<\/td>\nNo<\/td>\nYes<\/td>\n400<\/td>\n<\/tr>\n
10<\/td>\n46,000<\/td>\n20,000<\/td>\n26,000<\/td>\n23,000<\/td>\n23,000<\/td>\nNo<\/td>\nNo<\/td>\n0<\/td>\n<\/tr>\n
11<\/td>\n30,000<\/td>\n12,000<\/td>\n18,000<\/td>\n15,000<\/td>\n15,000<\/td>\nNo<\/td>\nYes<\/td>\n600<\/td>\n<\/tr>\n
12<\/td>\n40,000<\/td>\n16,000<\/td>\n24,000<\/td>\n20,000<\/td>\n20,000<\/td>\nNo<\/td>\nYes<\/td>\n800<\/td>\n<\/tr>\n
13<\/td>\n20,500<\/td>\n20,500<\/td>\n0<\/td>\n10,250<\/td>\n20,500<\/td>\nYes<\/td>\nYes<\/td>\n820<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

S.No. Gross Salary Basic + DA+Retaining Allowance Exclusions 50% of Gross Contribution for ESI Wages* Wherein Gross is considered as “Full Basic” Covered under ESI or not Contribution @ 4% HRA + Conveyance 1 26,000 18,000 8,000 13,000 18,000 No Yes 720 2 21,500 21,500 0 10,750 21,500 Yes No 0 3 50,000 20,000 30,000… Continue reading Impact on “ESI Contribution” due to definition of “Wages” w.e.f December, 2025 under CoSS<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2815,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[57,77,109,110],"tags":[111,54,63,106,104],"class_list":["post-2867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance","category-esi","category-labour-codes","category-labour-codes-compliance","tag-code-on-social-security","tag-compliance","tag-esi","tag-wage-code","tag-wages","statesofindia-central","entry"],"yoast_head":"\nImpact on "ESI Contribution" due to definition of "Wages" w.e.f December, 2025 under CoSS - Regulatory Updates by SGCMS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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